Skip to main content
2021 Corporation Tax practical guide.

Deduction for international double taxation generated and applied in the financial year (Articles 31 and 32 LIS)

  1. International legal double taxation: Tax paid by taxpayer
  2. International economic double taxation: dividends and shares in profits
  3. Common note to the deductions of Articles 31 and 32 of the LIS
  4. Filling in form 200